Supreme Court of India
Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
7 Supreme Court benches have cited this judgment.
From the headnote
Issue for Consideration The questions which arose for determination are as to what is the true nature of royalty determined u/s.9 r/w s.15(1) of the Mines and Minerals (Development and Regulation) Act, 1957; whether royalty is in the nature of tax; what is the scope of Entry 50 List II Seventh Schedule; what is the ambit of the limitations imposable by Parliament in exercise of its legislative powers under Entry 54 List I; does s.9, or any other provision of the MMDR Act, contain any limitation with respect to the field in Entry 50 List II; whether the expression “subject to any limitations
Authorities it was built on
- 1973 His Holiness Kesavananda Bharati Sripadagalavaru v. State of Kerala
- 1997 Vishaka and Ors. v. State of Rajasthan and Ors.
- 1994 S.R. Bommai v. Union of India and Ors.
- 1958 M. P. V. Sundararamier & Co. v. The State of Andhra Pradesh & Another
- 2010 State of West Bengal & Ors. v. The Committee for Protection of Democratic Rights, West Bengal & Ors
- 1981 R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
- 1983 Hoechst Pharmaceuticals Ltd. and Another Etc. v. State of Bihar and Others
- 2007 I. R. Coelho (dead) by Lrs. v. State of Tamil Nadu
- 1954 Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City
- 1996 Mafatlal Industries Ltd. Etc. Etc. v. Union of India Etc. Etc.
- 2012 Re: Special Reference N0.1 of 2012 v. --
- 2003 State of Punjab and Anr. v. Mis. Devans Modern Breweries and Anr. Etc.
- 2018 Navtej Singh Johar & Ors. v. Union of India Thr. Secretary Ministry of Law and Justice
- 2012 Centre for Public Interest Litigation and Others v. Union of India and Others
- 1981 K.P. Varghese v. The Income-tax Officer, Ernakulam, and Another
- 2004 The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.
- 2005 State.of H.P. and Ors. v. Gujarat Ambuja Cement Ltd. and Anr.
- 1969 Suri Prithvi Cotton Mills Ltd. & Anr. v. Broach Borough Municipality & Ors.
- 1996 M.C. Mehta v. Kamal Nath and Ors.
- 1993 Lucknow Development Authority v. M.K. Gupta
- 2003 Saurabh Chaudri and Ors. v. Union of India and Ors.
- 1963 Patel Gordhandas Hargovindas v. Municipal Commissioner, Ahmedabad
- 1954 The Commissioner, Hindu Religious Endowments, Madras v. Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt.
- 2000 Dena Bank v. Bhikhabhai Prabhudas Parekh and Co. and Ors.
- 1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors.
- 2017 Kalpana Mehta and Others v. Union of India and Others
- 1999 Mathuram Agrawal v. State of Madhya Pradesh
- 1981 State of Tamil Nadu v. Hindu Stone Etc.
- 2009 Meerut Development Authority v. Association of Management Studies & Anr.
- 1963 State of Orissa v. M.A. Tulloch and Co.
- 2012 State of Kerala & Ors. v. M/s. Mar Appraem Kuri Co. Ltd. & Anr.
- 1960 The Hingir-rampur Coal Co., Ltd. and Others v. The State of Orissa and Others
- 2010 Raj Kumar Shivhare v. Assistant Director, Directorate of Enforcement & Another
- 1989 India Cement Ltd. v. State of Tamil Nadu Etc.
- 1971 Union of India v. H. S. Dhillon
- 1964 Special Reference No. 1 of 1964 v..
- 2009 Fomento Resorts and Hotels Ltd. and Another v. Minguel Martins and Others
- 1962 Stat.e of Andhra Pradesh v. Duvvuru Balarami Reddy
- 1961 M/s. Sainik Motors, Jodhpur and Others v. The State of Rajasthan
- 1994 Premium Granites and Anr. v. State of Tamil Nadu and Ors.
- 1995 State of M.P. v. Mahalaxmi Fabric Mills Ltd. and Ors.
- 2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors
- 1955 .hans Muller of Nurenburg v. Superintendent, Presidency Jail, Calcutta and Others.
- 1975 Har Shankar & Ors. Etc. Etc. v. The Dy. Excise & Taxation Commr. & Ors.
- 2008 State of Maharashtra v. Bharat Shanti Lal Shah & Ors.
- 1980 The Ishwari Khetan Sugar Mills (p.) Ltd. & Another Etc v. The State of Uttar Pradesh & Ors. Etc.
- 1985 Ramanathan v. State of Tamil Nadu & Anr.
- 1952 The State of Bihar v. Maharajadhiraja Sir Kameshwar Singh of Darbhanga and Others
- 2010 Sandur Manganese & Iron Ores Ltd. v. State of Karnataka & Ors.
- 1972 Hira Lal Rattan Lal Etc. Etc. v. State of U.P. and Anr. Etc. Etc.
- 2011 Offshore Holdings Pvt. Ltd. v. Bangalore Development Authority & Ors.
- 1960 Kunnathat Thathunni Moopil Nair v. The State of Kerala and Another
- 1962 State of West Bengal v. Union of India
- 1992 State of Maharashtra v. Rattanlal
- 1989 Elel Hotels and Investments Limited and Anr. Etc. Etc. v. Union of India
- 1989 State of U.P. & Ors. v. Maharaja Dharmander Prasad Singh Etc
- 1991 Orissa Cement Ltd and Ors. Etc. Etc v. State of Orissa and Ors. Etc. Etc.
- 1963 The South India Corporation(p) Ltd. v. The Secretary, Board of Revenue, Trivandrum & Anr.
- 2014 State of Nct of Delhi v. Sanjay
- 1994 M/s Shaktikumar M. Sancheti and Anr. v. State of Maharashtra and Ors.
- 2005 Godfrey Phillips India Ltd. and Anr. v. State of U.P. and Ors.
- 1975 Anant Mills Co. Ltd. v. State of Gujarat & Ors.
- 2001 M/s. Sharma Transport Rep. by Shri D.P. Sharma v. Government of A.P. and Ors.
- 2023 Vivek Narayan Sharma v. Union of India
- 2023 Anoop Baranwal v. Union of India
- 1963 Khyerbari Tea Co. Ltd. &anr. v. The State of Assam
- 1981 Western Coalfields Ltd. v. Special Area Development Authority, Korba and Anr.
- 1983 Union of India & Ors. Etc. Etc. v. Bombay Tyre International Ltd. Etc. Etc.
- 2010 Reliance Natural Resources Ltd. v. Reliance Industries Ltd.
- 2004 Indian Banks' Association, Bombay and Ors. v. M/s. Devkala Consultancy Service and Ors.
- 1985 Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors.
- 1962 The Calcutta Gas Company (proprietary) Ltd. v. The State of West Bengal and Others
- 1979 D. C. Gouse and Co. Etc. v. State of Kerala & Anr. Etc.
- 1988 P.M. Ashwathanarayana Setty & Ors. Etc. Etc. v. State of Karnataka & Ors.
- 2007 All India Federation of Tax Practitioners & Ors. v. Union of India and Ors.
- 1996 Tata Iron and Steel Co. Ltd. Etc. v. Union of India and Anr.
- 2011 Mineral Area Development Authority Etc. v. M/s. Steel Authority of India and Ors.
- 1992 Amrit Banaspati Co. Ltd. and Anr. v. State of Punjab and Anr.
- 2021 Pradeep S. Wodeyar v. The State of Karnataka
- 2005 T.N. Godavarman Thirumulpad v. Union of India and Ors.
- 2004 Commissioner of Central Excise, Lucknow, U.P. v. M/s. Chhata Sugar Co. Ltd.
- 1989 Goodyear India Ltd. Etc. Etc. v. State of Haryana & Anr. Etc. Etc.
- 1970 Second Gift Tax Officer, Mangalore, Etc. v. D. H. Nazareth Etc.
- 1963 Rai Ramkrishna & Others v. The State of Bihar
- 2001 District Mining Officer and Ors. v. Tata Iron and Steel Co. and Anr.
- 1969 Assistant Commissioner of Urban Land Tax and Others v. The Buckingham & Carnatic Co. Ltd, Etc.
- 1994 Goodricke Group Ltd. Etc. v. State of West Bengal and Ors.
- 1962 Khandige Sham Bhat and Others v. The Agricultural Income Tax Officer
- 2006 Union of India and Ors. v. M/s Asian Food Industries
- 2022 State of Karnataka & Anr. Etc. v. State of Meghalaya & Anr. Etc.
- 1964 Corporation of Calcuta and Another v. Liberty Cinema
- 2009 Commissioner of Income Tax, Udaipur, Rajasthan v. Mcdowell & Co. Ltd.
- 2004 U.P. Cooperative Cane Union Federation v. West U.P. Sugar Mill Association and Ors.
- 2013 Orissa Mining Corporation v. Ministry of Environment & Forest & Others
- 2019 State of Meghalaya v. All Dimasa Students Union, Dima-hasao District Committee & Ors.
- 1967 B. Shama Rao v. The Union Territory of Pondicherry
- 1955 Maharaj Umeg Singh and Others v. The State of Bombay and Others.
- 2014 Dr. Subramanian Swamy v. State of Tamil Nadu & Ors.
- 1956 Ch. Tika Ramji & Others, Etc. v. The State of Uttar Pradesh & Others.
- 1951 The State of Bombay and Another v. F. N. Balsara
- 1986 D.K. Trivedi and Sons and Ors. Etc. Etc. v. State of Gujarat and Ors. Etc. Etc.
- 1989 Ujagar Prints Etc. Etc. v. Union of India & Ors.
- 1989 Express Hotels Private Limited v. State of Gujarat & Anr.
- 1960 Sardar Baldev Singh v. Commissioner of Income-tax, Delhi & Ajmer
- 2016 State of Rajasthan and Ors. v. Gotan Lime Stone Khanji Udyog Pvt. Ltd. and Anr.
- 1959 Associated Hotels of India Ltd. v. R. N. Kapoor
- 2000 The Quarry Owners Association Etc. v. The State of Bihar and Ors.
- 1993 Rajasthan Roller Flour Mills Association and Anr. Etc. Etc. v. State of Rajasthan and Ors.
- 2013 Threesiamma Jacob & Ors. v. Geologist, Dpti. of Mining & Geology & Ors.
- 1961 Chhotabhai Jethabhai Patel and Co. v. The Union of India and Another
- 1966 Raja Anand Brahma Shah v. State of Uttar Pradesh & Ors
- 2018 Commissioner of Central Excise, v. M/s Grasim Industries Ltd.through its Secretary
- 2024 Bherulal Bhimaji Oswal(d) by Lrs. v. Madhusudan N. Kumbhare
- 2004 Talcher Municipality v. Talcher Regulated Mkt. Committee and Anr.
- 2000 Saurashtra Cement and Chemical Industries v. Union of India and Ors.
- 1962 East India Tobacco Co v. State of Andhra Pradesh
- 1968 State of Kerala v. Haji K. Haji K. Kutty Naha & Ors. Etc.
- 2017 Federation of Indian Mineral Industries & Ors. v. Union of India & Anr.
- 1976 State of Haryana & Anr. v. Chanan Mal Etc.
- 1969 Baijnath Kedia v. State of Bihar & Ors.
- 1953 K. C. Gajapati Narayan Deo and Others v. The State of Orissa.
- 1957 R.m.d.chamarbaugwalla v. The Union of India
- 1996 Union of India and Anr. Etc. Etc. v. A. Sanyasi Rao and Ors. Etc. Etc.
- 1963 In Re. the Bill to Amend S. 20 of Thb Sea Customs Act, 1878, and S. 3 of the Central Excises and Salt Act, 1944 v. Vs.
- 1958 The State of Rajasthan v. Shri G. Chawla and Dr. Pohumal
- 2004 National Mineral Development Corpn. Ltd. v. State of M.P. and Anr.
- 2013 Balmer Lawrie & Co. Ltd. & Ors. v. Partha Sarathi Sen Roy & Ors.
- 1980 International Tourist Corporation Etc. Etc. v. State of Haryana & Ors. and Manmohan Vig & Ors. V. State of Haryana & Ors.
- 1966 Firm Bansidhar Premsukhdas v. State of Rajasthan
- 2005 Union of India v. Pramod Gupta (d) by Lrs. and Ors.
- 1968 Sudhir Chandra Nawn v. Wealth-tax Officer, Calcutta & Ors.
- 1995 Inderjeet Singh Sial v. M/s. Karam Chand Thapar
- 1966 M/s. Guruswamy & Co. Etc. v. State of Mysore & Ors.
- 1997 State of Bihar and Ors. v. Indian Aluminium Company and Ors.
- 1964 R. Abdul Quader and Co. v. Sales Tax Officer, Hyderabad
- 2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc.
- 1990 Bharat Coking Coal Ltd. and Anr. v. State of Bihar and Ors.
- 2015 Tata Steel Ltd. v. Union of India & Ors.
- 1996 P. Kannadasan Etc. Etc. v. State of Tamil Nadu and Ors. Etc. Etc.
- 2022 Union of India & Anr v. M/s Mohit Minerals Pvt. Ltd. through Director
- 1984 Khazan Chand Etc. v. State of Jammu and Kashmir and Others
- 1966 Gujarat Pottery Works v. B. P. Sood, Controller of Mining Leases for India & Ors.
- 1954 Mahant Sri Jagannath Ramanuj Das and Another v. The State of Orissa and Another
- 1980 State of Haryana and Ors. v. Jage Ram and Ors.
- 1972 State of Assam & Ors. v. Om Prakash Moht& Ors.
- 2016 Sayyed Ratanbhai Sayeed (d) Th. Lrs. & Ors. v. Shirdi Nagar Panchayat & Anr.
- 2001 State of Karn Ataka and Ors. v. Drive in Enterprises
- 1967 State of Assam & Ors. v. Labanya Probha Debi
- 1969 State of Kerala v. A. B. Abdul Khadir & Ors.
- 1962 Raja Jagannath Baksh Singh v. The State of Uttar Pradesh and Another
- 2021 Jalkal Vibhag Nagar Nigam & Ors. v. Pradeshiya Industrial and Investment Corporation & Anr.
- 1980 R. R. Engineering Co. v. Zila Parishad, Bareilly & Anr.
- 1989 Buxa Dooars Tea Company Ltd. Etc. v. State of West Bengal and Others
- 1974 Kaviraj Basudevanand v. Mahant Harihar Gir (dead) & Ors.
- 1961 M/s. Burrakur Coal Co., Ltd. v. The Union of India and Others
- 1995 State of Orissa and Ors. v. Mahanadi Coalfields Ltd. and Ors.
- 1978 Banarsi Dass Chadha & Bros. v. Lt. Governor, Delhi Admn. & Ors.
- 2003 V.P. Pithupitchai and Anr. v. The Special Secretary to the Govt. of Tamil Nadu
- 1962 Dr. Indramani Pyarelal Gupta v. W.R. Nathu and Others.
- 1988 State of Haryana v. Ram Kishan & Ors.
- 1963 State of Punjab & Another v. British India Corporation Ltd.
- 2012 Mangal Amusement Park (p) Ltd. & Anr. v. State of Madhya Pradesh & Others
- 1976 Bhagwan Dass v. State of U.P. and Ors.
- 1964 H. R. S. Murthy v. Collector of Chittoor and Another
- 1989 Raojibhai Jivabhai Patel and Ors. Etc. Etc. v. State of Gujarat and Ors. Etc. Etc.
- 2019 Indsil Hydro Power & Manganese Ltd. v. State of Kerala & Ors Etc
- 1970 State of Mysore & Ors v. M/s. D. Cawasji & Co. and Ors.
- 1986 Vrajlal Manilal and Co. and Another v. State of Madhya Pradesh and Another
- 2013 Dalmia Cement (bharat) Ltd. v. State of Tamil Nadu & Another
- 1965 Ajoy Kumar Mukherjee v. Local Board of Barpeta
- 1975 Government of Andhra Pradesh & Anr v. Hindustan Machine Tools Ltd.
- 1971 Spencer & Co. v. State of Mysore & Others
- 1967 New Manek Chowk Spinning and Weaving Mills Co. Ltd. and Ors. v. Municipal Corporation of the City of Ahmedabad and Ors.
- 1985 State of Orissa & Others v. The Titaghur Paper Mills Company Ltd. & Anr.
- 1986 A.R. Antulay v. R.S. Naik & Ors.
Where later benches applied it
- 2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
- 2025 State of Uttar Pradesh through Principal Secretary, Department of Panchayati Raj, Lucknow v. Ram Prakash Singh
- 2025 Radhika Agarwal v. Union of India and Others
- 2026 The State of Tamil Nadu v. Junglee Games India Private Limited
- 2024 Anjum Kadari & Anr. v. Union of India & Ors.
- 2024 State of U.P. & Ors v. M/s Lalta Prasad Vaish and Sons
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
Of those, 3 referred to · 4 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.